Universal Solar Technology (UNSS) 10-K 14 Apr 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Apr. 14, 2014	Jun. 30, 2013
Document and Entity Information [Abstract]	'	'	'
Document Type	'10-K	'	'
Amendment Flag	'false	'	'
Document Period End Date	31-Dec-13	'	'
Document Fiscal Year Focus	'2013	'	'
Document Fiscal Period Focus	'FY	'	'
Trading Symbol	'UNSS	'	'
Entity Registrant Name	'Universal Solar Technology, Inc.	'	'
Entity Central Index Key	'0001434389	'	'
Current Fiscal Year End Date	'--12-31	'	'
Entity Well-Known Seasoned Issuer	'No	'	'
Entity Current Reporting Status	'Yes	'	'
Entity Voluntary Filers	'Yes	'	'
Entity Filer Category	'Smaller Reporting Company	'	'
Entity Common Stock Shares Outstanding	'	22,599,974	'
Entity Public Float	'	'	$0

CONSOLIDATED_BALANCE_SHEETS

CONSOLIDATED BALANCE SHEETS (USD $)	Dec. 31, 2013	Dec. 31, 2012
CURRENT ASSETS	'	'
Cash and cash equivalents	$12,250	$160,927
Accounts receivable, net	19,145	171,439
Inventories	764,267	1,198,096
Prepaid expenses and other current assets	1,151,834	1,125,582
TOTAL CURRENT ASSETS	1,947,496	2,656,044
Land use right, net of accumulated amortization of $52,222 and $41,864, respectively	424,561	421,420
Property, plant and equipment, net of accumulated depreciation of $593,311 and $384,950, respectively	2,914,789	3,003,289
Construction in process	300,644	292,130
TOTAL ASSETS	5,587,490	6,372,883
CURRENT LIABILITIES	'	'
Accounts payable	128,560	257,646
Accrued interests - related party	1,348,701	826,928
Other accured expenses and other current liabilities	283,879	402,838
TOTAL CURRENT LIABILITIES	1,761,140	1,487,412
Due to related-parties - non-current portion	14,489,456	14,077,389
TOTAL LIABILITIES	16,250,596	15,564,801
STOCKHOLDERS' DEFICIENCY	'	'
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, none issued and outstanding	'	'
Common stock, $0.0001 par value, 22,599,974 shares issued and outstanding	2,260	2,260
Additional paid-in capital	620,812	620,812
Accumulated deficit	-11,175,906	-9,887,181
Accumulated other comprehensive income	-110,272	72,191
TOTAL STOCKHOLDERS' DEFICIENCY	-10,663,106	-9,191,918
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIENCY	$5,587,490	$6,372,883

CONSOLIDATED_BALANCE_SHEETS_Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED BALANCE SHEETS [Abstract]	'	'
Land use right, accumulated amortization	$52,222	$41,864
Property, plant and equipment, accumulated depreciation	$593,311	$384,950
Preferred stock, par value	$0.00	$0.00
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, issued	0	0
Preferred stock, outstanding	0	0
Common stock, par value	$0.00	$0.00
Common stock, shares issued	22,599,974	22,599,974
Common stock, outstanding	22,599,974	22,599,974

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS [Abstract]	'	'
SALES	$159,075	$649,616
COST OF SALES	493,310	1,354,488
GROSS LOSS	-334,235	-704,872
OPERATING EXPENSES	'	'
General and administrative expenses	459,513	709,955
Selling expenses	3,548	22,400
Impairment loss	'	3,755,416
TOTAL OPERATING EXPENSES	463,061	4,487,771
LOSS FROM OPERATIONS	-797,296	-5,192,643
Non-operating income	8,829	16,132
Interest expense, net of interest income	-1,180	-23,211
Interest expense - related party	-499,078	-463,788
NET LOSS	-1,288,725	-5,663,510
OTHER COMPREHENSIVE INCOME	'	'
Foreign currency translation adjustment	-182,463	-30,126
COMPREHENSIVE LOSS	($1,471,188)	($5,693,636)
Loss per common share - basic and diluted	($0.06)	($0.25)
Weighted average number of shares outstanding - basic and diluted	22,599,974	22,599,974

CONSOLIDATED_STATEMENT_OF_CHAN

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' DEFICIT (USD $)	Total	COMMON STOCK [Member]	ADDITIONAL PAID-IN CAPITAL [Member]	ACCUMULATED DEFICIT [Member]	OTHER COMPREHENSIVE INCOME [Member]
Balance at Dec. 31, 2011	($3,498,282)	$2,260	$620,812	($4,223,671)	$102,317
Balance, shares at Dec. 31, 2011	'	22,599,974	'	'	'
Foreign currency translation adjustment	-30,126	'	'	'	-30,126
Net loss	-5,663,510	'	'	-5,663,510	'
Balance at Dec. 31, 2012	-9,191,918	2,260	620,812	-9,887,181	72,191
Balance, shares at Dec. 31, 2012	22,599,974	22,599,974	'	'	'
Foreign currency translation adjustment	-182,463	'	'	'	-182,463
Net loss	-1,288,725	'	'	-1,288,725	'
Balance at Dec. 31, 2013	($10,663,106)	$2,260	$620,812	($11,175,906)	($110,272)
Balance, shares at Dec. 31, 2013	22,599,974	22,599,974	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITIES:	'	'
Net loss	($1,288,725)	($5,663,510)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Depreciation of property and equipment	194,127	644,573
Amortization of land use right	8,999	8,768
Bad debt provision	-25,008	60,614
Inventory allowance	176,432	403,501
Impairment loss	'	3,755,416
Changes in operating assets and liabilities:	'	'
Accounts receivable	179,892	100,797
Prepaid expenses and other assets	6,444	13,604
Inventories	285,136	-852,813
Accounts payable	-134,505	-55,728
Accrued expenses and other current liabilities	372,832	295,641
NET CASH USED IN OPERATING ACTIVITIES	-224,376	-1,289,137
CASH FLOWS USED IN INVESTING ACTIVITIES:	'	'
Acquisition of property and equipment	-20,840	-106,508
Government subsidy on property and equipment	'	150,572
NET CASH USED IN INVESTING ACTIVITIES	-20,840	44,064
CASH FLOWS PROVIDED BY FINANCING ACTIVITES:	'	'
Repayment of short-term loans	'	-475,491
Proceeds from related parties loans	105,886	1,829,328
NET CASH PROVIDED BY FINANCING ACTIVITIES	105,886	1,353,837
Effect of exchange rate changes on cash	-9,347	7,689
Increase (decrease) in cash	-148,677	116,453
CASH - BEGINNING OF YEAR	160,927	44,474
CASH - END OF YEAR	12,250	160,927
Supplemental disclosures of cash flow information:	'	'
Interest paid	'	36,688
Income taxes paid	'	'

BUSINESS_DESCRIPTION

BUSINESS DESCRIPTION	12 Months Ended
	Dec. 31, 2013
BUSINESS DESCRIPTION [Abstract]	'
BUSINESS DESCRIPTION	'
	1	BUSINESS DESCRIPTION
	Universal Solar Technology, Inc. (the "Company") was incorporated in the State of Nevada on July 24, 2007. The Company operates through its wholly-owned subsidiaries, Kuong U Science & Technology (Group) Ltd. ("Kuong U"), a company incorporated in Macau, Peoples Republic of China ("PRC") on May 10, 2007, and Nanyang Universal Solar Technology Co., Ltd. ("NUST"), a company incorporated in Nanyang, PRC on September 8, 2008. The Company sells silicon wafers and solar photovoltaic ("PV") modules.

SUMMARY_OF_SIGNIFICANT_ACCOUNT

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	'
	2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of presentation
	The consolidated financial statements include the accounts of the Company and all of its subsidiaries. All significant inter-company accounts and transactions have been eliminated. These financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America.
	Currency translation
	The reporting currency of the Company is the United States dollar. The functional currency of Kuong U is the Hong Kong dollar. The functional currency of NUST is the Chinese Yuan ("RMB").  Revenue and expense accounts of our two subsidiaries are translated into United States dollars at the average rates during the period, and balance sheet items are translated at year-end rates, except for equity accounts which are translated at historical rates.  Translation adjustments arising from the use of differing exchange rates from period to period are included as a separate component of shareholders' equity.  Gains and losses from foreign currency transactions are recognized in current operations.
	The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into USD at the rates used in translation.
	Uses of estimates in the preparation of financial statements
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period.  Actual results could differ from those estimates.
	Cash
	The Company maintains cash with financial institutions both in the United States and the People's Republic of China ("PRC"). The financial institutions in PRC are not insured or otherwise protected.  Should any of these institutions holding the Company's cash become insolvent, or if the Company is unable to withdraw funds for any reason, the Company could lose the cash on deposit with that institution.
	Accounts Receivable
	Accounts receivables represent customer accounts receivables. The allowance for doubtful accounts is based on a combination of current sales, historical charge-offs and specific accounts identified as high risk. Uncollectible accounts receivable are charged against the allowance for doubtful accounts when all reasonable efforts to collect the amounts due have been exhausted. Such allowances, if any, would be recorded in the period the impairment is identified. The Company performs ongoing credit evaluations of its customers and establishes an allowance for doubtful accounts when amounts are not considered fully collectable. The allowance for doubtful accounts was $37,776 and $61,384 for the year ended December 31, 2013 and 2012, respectively.
	Inventories
	Inventories are stated at the lower of cost, determined on the weighted average method, and net realizable value. Work in progress and finished goods are composed of direct material, direct labor and a portion of manufacturing overhead. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs to complete and dispose. The Company recorded inventory markdown allowance of $176,432 and $403,501 for the year 2013 and 2012, respectively.
	Property and equipment
	Property and equipment are recorded at cost. Once placed in service, depreciation is provided in amounts sufficient to amortize the cost of the related assets over their useful lives using the straight line method.
	Maintenance, repairs and minor renewals are charged to expense when incurred.  Replacements and major renewals are capitalized.
	Impairment of long-lived assets
	Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not be recoverable.  For assets that are to be held and used, an impairment is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value.  If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value.  Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable.  Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.  At the end of 2012, the Company determined that it could no longer justify recording the book value of the equipment at its carrying value and recorded an impairment charge of $3,755,416 on the book value of the equipment.
	Revenue recognition
	Revenue from product sales is recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) the price is fixed or determinable, (3) collectibility is reasonably assured, and (4) delivery has occurred. Persuasive evidence of an arrangement and fixed price criteria are satisfied through purchase orders. Collectibility criterion is satisfied through credit approvals. Delivery criterion is satisfied when the products are shipped to a customer and title and risk of loss pass to the customer in accordance with the terms of sale. The Company has no obligation to accept the return of products sold other than for replacement of damaged products. Other than quantity price discounts negotiated with customers prior to billing and delivery (which are reflected as a reduction in sales), the Company does not offer any sales incentives or other rebate arrangements to customers.
	Research and development costs
	Research and development costs are charged to expenses as incurred. The research and development costs were zero for both the fiscal years of 2013 and 2012.
	Income Taxes
	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity's financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
	Income (loss) per common share
	Basic income (loss) per common share amounts is calculated by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the period. Diluted income (loss) per common share are calculated using weighted-average shares outstanding, adjusted for the dilutive effect of shares issuable upon the assumed exercise of common stock equivalents. As of December 31, 2013 and 2012 there were no common stock equivalents outstanding.
	Comprehensive income (loss)
	Comprehensive income (loss) is defined to include all changes in equity except those resulting from investments by shareholders and distributions to shareholders. Among other disclosures, all items that are required to be recognized under current accounting standards as components of comprehensive income (loss) are required to be reported in a financial statement that is presented with the same prominence as other financial statements. Comprehensive income includes net income (loss) and the foreign currency translation adjustment, net of tax.
	Fair value of financial instruments
	ASC Topic 820, Fair Value Measurement and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:
	Level 1 - Quoted prices in active markets for identical assets or liabilities.
	Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	The carrying values of cash and cash equivalents, trade receivables and payables, and accrued liabilities approximate their fair values due to their short maturities.
	There were no assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2013 and 2012.
	Recent accounting pronouncements
	In March 2013, the FASB issued Accounting Standards Update No. 2013-05, Foreign Currency Matters, (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (ASU 2013-05), to resolve a diversity in accounting for the cumulative translation adjustment of foreign currency upon derecognition of a foreign subsidiary or group of assets. ASU 2013-05 requires the parent to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. Further, ASU 2013-05 clarified that the parent should apply the guidance in subtopic 810-10 if there is a sale of an investment in a foreign entity, including both (1) events that result in the loss of a controlling financial interest in a foreign entity and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date. Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events. ASU 2013-05 is effective prospectively for the Company in its first quarter of fiscal 2014, with early adoption permitted. The Company does not expect ASU 2013-05 to have a significant impact on its consolidated results of operations and financial condition.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Income Taxes (Topic 740)(ASU 2013-11). The amendments in this update provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction of a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company does not expect ASU 2013-11 to have a significant impact on its consolidated results of operations and financial condition.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's consolidated financial statements upon adoption.

GOING_CONCERN

GOING CONCERN	12 Months Ended
	Dec. 31, 2013
GOING CONCERN [Abstract]	'
GOING CONCERN	'
	3	GOING CONCERN
	The financial statements have been prepared on a "going concern" basis, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. At December 31, 2013, the Company had not generated cash from its operations, had a stockholders' deficiency of $10,663,106, and has incurred net losses of $11,175,906 since inception. These factors, among others, raise substantial doubt as to the Company's ability to continue as a going concern. The Company plans to improve its financial condition by raising capital in a private placement of its securities. However, there can be no assurance that the Company will be successful in accomplishing this objective. The financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern. The Company's CEO, Mr. Wensheng Chen and companies that he controls intend to provide financial resources to meet the Company's daily cash needs. The Company plans to raise funds from domestic and foreign banks and/or financial institutions to increase working capital in order to meet capital demands.

INVENTORIES

INVENTORIES	12 Months Ended
	Dec. 31, 2013
INVENTORIES [Abstract]	'
INVENTORIES	'
	4	INVENTORIES
	As of December 31, 2013 and 2012, inventories, net, consist of:
			31-Dec-13		31-Dec-12
	Raw materials		$	83,916	$	273,737
	Finished goods			589,405		813,508
	Work in process			65,414		67,117
	Supply materials			25,532		43,734
	Inventories - net		$	764,267	$	1,198,096

PREPAID_EXPENSES_AND_OTHER_CUR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	12 Months Ended
	Dec. 31, 2013
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]	'
PREPAID EXPENSES AND OTHER CURRENT ASSETS	'
	5	PREPAID EXPENSES AND OTHER CURRENT ASSETS
	As of December 31, 2013 and 2012, prepaid expenses and other current assets consist of:
			December 31,
			2013		2012
	Input Value Added Tax		$	1,095,385	$	1,063,826
	Other prepaid expenses			56,449		61,756
	Total		$	1,151,834	$	1,125,582

LANDUSE_RIGHT

LAND-USE RIGHT	12 Months Ended
	Dec. 31, 2013
LAND-USE RIGHT [Abstract]	'
LAND-USE RIGHT	'
	6	LAND-USE RIGHT
	On December 1, 2008, NUST acquired the right to use a block of land of 71,345.70 square meters for fifty years the local government in the PRC, which is used for its office and production facilities. The cost of RMB 2,886,300 ($422,843 translated at the December 31, 2009 exchange rate) is being amortized using the straight line method over the fifty years' time. On July 27, 2010, the "Certificate of Right of Use of Land" has been issued to NUST.
	As of December 31, 2013 and 2012, the net value of land use right was $424,561 and $421,420, respectively.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT [Abstract]	'
PROPERTY, PLANT AND EQUIPMENT	'
	7	PROPERTY, PLANT AND EQUIPMENT
	As of December 31, 2013 and 2012, property, plant and equipment, net, consist of:
			31-Dec-13			31-Dec-12			Life
	Building		$	2,666,884		$	2,570,809		20 - 30 years
	Production equipment			572,460			556,249		10 years
	Office equipment			127,660			124,079		3 years
	Automobile			141,096			137,102		3 - 5 years
	Total			3,508,100			3,388,239
	Less accumulated depreciation			(593,311	)		(384,950	)
	Property, plant and equipment - net		$	2,914,789		$	3,003,289

ACCRUED_EXPENSES_AND_OTHER_CUR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	12 Months Ended
	Dec. 31, 2013
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES [Abstract]	'
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	'
	8.           ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
	As of December 31, 2013 and 2012, accrued expenses and other current liabilities consist of:
		December, 31
		2013		2012
	Other payables	$	191,836	$	238,652
	Accrued payroll and other accrued expenses		92,043		164,186
	Total	$	283,879	$	402,838

DUE_TO_RELATED_PARTIES

DUE TO RELATED PARTIES	12 Months Ended
	Dec. 31, 2013
DUE TO RELATED PARTIES [Abstract]	'
DUE TO RELATED PARTIES	'
	9	DUE TO RELATED PARTIES
	Due to related parties consists of:
						December 31,
	Related parties		Maturity date	Interest rate		2013		2012
	Mr. Wensheng Chen, Chief Executive Officer, Chairman of Board		31-Dec-16		3.50%	$	3,201,752	$	3,204,603
	Ms. Ling Chen, President		December 31, 2016		3.50%		1,167,964		1,134,893
	Zhuhai Yuemao Laser Facility Engineering Co., Ltd.  ("Yuemao Laser")		31-Dec-16		3.50%		481,242		475,284
	Yuemao Science & Technology Group ("Yuemao Technology")		31-Dec-16		3.50%		9,638,498		9,262,609
	Total						14,489,456		14,077,389
	Both Yuemao Laser and Yuemao Technology are PRC companies and controlled by the Company's chairman and Chief Executive Officer, Mr. Wensheng Chen.
	Mr. Wensheng Chen, Chairman and Chief Executive Officer of the Company.
	As of December 31, 2013 and 2012, the amount due to Mr. Wensheng Chen was $3,201,752 and $3,204,603, respectively.  During fiscal 2013 and 2012, all loans borrowed from Mr. Wensheng Chen bear an interest at the rate of 3.5% per annum, and the Company accrued interest on these loans of $117，773 and $116,775, respectively. Mr. Chen has agreed the Company can pay the accrued interest when the Company's cash flow allows.
	Ms. Ling Chen, President of the Company
	During fiscal 2012, Ms. Ling Chen paid various expenses on behalf of the Company, the amount due to Ms. Ling Chen was $1,167,964 and $1,134,893 as of December 31, 2013 and 2012, respectively. During fiscal 2013 and 2012, all loans borrowed from Ms. Ling Chen bear an interest at the rate of 3.5% per annum, and the Company accrued interest on these loans of $40,253 and $29,440, respectively. Ms. Chen has agreed that the Company can pay the accrued interest when its cash flow status allows.
	Yuemao Science & Technology Group ("Yuemao Technology")
	Yuemao Technology is a private company established under the laws of the PRC and controlled by our Chairman and Chief Executive Officer, Mr. Wensheng Chen. As of December 31, 2013 and 2012, the amount due to Yuemao Technology was $9,638,498 and $9,262,609, respectively. During fiscal 2013 and 2012, Yuemao Technology paid various expenses on behalf of the Company and all loans borrowed from Yuemao Technology bear an interest at the rate of 3.5% per annum. The Company accrued interest on these loans of $324,342 and $301,197, respectively. Yuemao Technology has agreed the Company can pay the accrued interest when the Company's cash flow allows.
	Zhuhai Yuemao Laser Facility Engineering Co., Ltd.  ("Yuemao Laser")
	Yuemao Laser is a private company established under the laws of the PRC and controlled by our Chairman and Chief Executive Officer, Mr. Wensheng Chen. As of December 31, 2013 and 2012, the amount due to Yuemao Laser was $481,242 and $475,284, respectively. During fiscal 2013 and 2012, Yuemao Laser paid various expenses on behalf of the Company, and all loans borrowed from Yuemao Laser bear an interest at the rate of 3.5% per annum. The Company accrued interest on these loans of $16,727 and $16,499, respectively. Yuemao Laser has agreed the Company can pay the accrued interest when the Company's cash flow allows.

MAJOR_CUSTOMERS

MAJOR CUSTOMERS	12 Months Ended
	Dec. 31, 2013
MAJOR CUSTOMERS [Abstract]	'
MAJOR CUSTOMERS	'
	10	MAJOR CUSTOMER
	During the year 2013, four customers accounted for approximately 47.6%, 20.4%, 17.9% and 10.5% of sales, respectively. No other single customer accounted for over 10% of sales. During the twelve months ended December 31, 2012, the Company has sold all of its products to customers located in China. Two customers accounted for 51.6% and 24.5% of sales, respectively.

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
INCOME TAXES	'
	11	INCOME TAXES
	The Company's Chinese subsidiaries are governed by Income Tax Law of the PRC concerning private-run enterprises, which are generally subject to taxes at a statutory rate of 25% on income reported in the statutory financial statements prepared in accordance with PRC GAAP after appropriate tax adjustments. Operating loss can be carryforwarded for five years in China and 20 years in the U.S.
	As of December 31, 2013, the Company had approximately $10,500,000 and $600,000 of net operating loss carryforwards for income tax purposes in China and the United States, respectively, which will expire between 2014 and 2030.
	Based on management's present assessment, the Company has determined that it is more likely than not a deferred tax asset attributable to the future utilization of the net operating loss carry-forward as of December 31, 2013 will not be realized. Accordingly, the Company has provided a 100% allowance against the deferred tax asset in the financial statements at December 31, 2013. The Company will continue to review this valuation allowance and make adjustments as appropriate.
	The comparison of income tax expense at the U.S. statutory rate of 35% in 2013 and 2012, to the Company's effective tax rate is as follows:
			Year ended December 31,
			2013			2012
	U.S. Statutory rate		$	(451,054	)	$	(1,982,229	)
	Tax rate difference between China and U.S.			121,915			563,327
	Change in Valuation Allowance			329,139			1,418,902
	Effective tax rate		$	-		$	-

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
COMMITMENTS AND CONTINGENCIES [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	12	COMMITMENTS AND CONTINGENCIES
	Vulnerability due to operations in PRC
	The Company's operations may be adversely affected by significant political, economic and social uncertainties in the PRC. Although the PRC government has been pursuing economic reform policies for more than 20 years, there is no guarantee that the PRC government's pursuit of economic reforms will be consistent or effective.
	The PRC has adopted currency and capital transfer regulations.  These regulations require that the Company comply with complex regulations for the movement of capital. Because most of the Company's future revenues will be in RMB, any inability to obtain the requisite approvals, or any future restrictions on currency exchanges, will limit the Company's ability to fund its business activities outside China or to pay dividends to its shareholders.
	The Company's assets will be predominantly located inside China. Under the laws governing foreign invested enterprises in China, dividend distribution and liquidation are allowed, but subject to special procedures under the relevant laws and rules. Any dividend payment will be subject to the decision of the board of directors and subject to foreign exchange rules governing such repatriation.  Any liquidation is subject to the relevant government agency's approval and supervision, as well as the foreign exchange control.
	In addition, the results of business and prospects are subject, to a significant extent, to the economic, political and legal developments in China.
	While China's economy has experienced significant growth in the past twenty years, growth has been irregular, both geographically and among various sectors of the economy.  The Chinese government has implemented various measures to encourage economic growth and guide the allocation of resources.  Some of these measures benefit the overall economy of China, but may also have a negative effect on the Company. The Company's sales and financial condition may be adversely affected by the government control over capital investments or changes in tax regulations.
	Foreign companies conducting operations in the PRC face significant political, economic and legal risks. The Communist regime in the PRC includes a stifling bureaucracy which may hinder Western investment. Any new government regulations or utility policies pertaining to the Company's PV products may result in significant additional expenses to the Company, Company distributors and end users and, as a result, could cause a significant reduction in demand for the Company's PV products.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS [Abstract]	'
SUBSEQUENT EVENTS	'
	13	SUBSEQUENT EVENTS
	In accordance with ASC 855, "Subsequent Events," the Company has evaluated subsequent events that have occurred after the date of the balance sheet through the date of issuance of these financial statements and has determined that there was no material event need to be disclosed, other than discussed above.

Schedule_I

Schedule I	12 Months Ended
	Dec. 31, 2013
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]	'
Condensed Financial Information of Parent Company Only Disclosure	'
	Schedule I: Condensed Parent Only Financial Statements
	UNIVERSAL SOLAR TECHNOLOGY, INC.
	BALANCE SHEETS
		December 31,
		2013			2012
	Assets
	Cash	$	1,234		$	1,234
	Total Assets		1,234			1,234
	Liabilities and Stockholders' Deficiency
	Investment in and advances to Subsidiaries		10,455,356			9,004,337
	Accrued expenses and other payable		61,298			41,129
	Due to Stockholders and related parties		147,686			147,686
	Total Liabilities		10,664,340			9,193,152
	Stockholders' Deficiency		(10,663,106	)		(9,191,918	)
	Total Liabilities and Stockholders' Deficiency	$	1,234		$	1,234
	UNIVERSAL SOLAR TECHNOLOGY, INC.
	STATEMENTS OF OPERATIONS
		Year ended December 31,
		2013			2012
	Loss from investment in subsidiaries	$	(1,219,153	)	$	(5,559,228	)
	Cost and Expenses
	Selling, general and administrative expenses		69,572			104,282
	Total cost and expenses		69,572			104,282
	Net Loss	$	(1,288,725	)	$	(5,663,510	)
	UNIVERSAL SOLAR TECHNOLOGY, INC.
	STATEMENTS OF CASH FLOWS
		Year ended December 31,
		2013			2012
	OPERATING ACTIVITES	$			$
	Net Loss		(1,288,725	)		(5,663,510	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Loss from investment in subsidiaries		1,219,153			5,559,228
	Accrued expenses and other payables		20,169			(7,820	)
	NET CASH USED IN OPERATING ACTIVITIES		(49,403	)		(112,102	)
	INVESTING ACTIVITIES
	(Investment in) repayment from subsidiaries		49,403			112,102
	NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES		49,403			112,102
	FINANCING ACTIVITIES
	Loan from stockholders and related parties		-			-
	NET CASH FROM FINANCING ACTIVITIES		-			-
	EFFECT OF EXCHANGE RATE CHANGES ON CASH		-			-
	DECREASE IN CASH		-			-
	CASH - BEGINNING OF YEAR		1,234			1,234
	CASH - END OF YEAR	$	1,234		$	1,234

SUMMARY_OF_SIGNIFICANT_ACCOUNT1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2013
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'
Basis of presentation	'
	Basis of presentation
	The consolidated financial statements include the accounts of the Company and all of its subsidiaries. All significant inter-company accounts and transactions have been eliminated. These financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America.
Currency translation	'
	Currency translation
	The reporting currency of the Company is the United States dollar. The functional currency of Kuong U is the Hong Kong dollar. The functional currency of NUST is the Chinese Yuan ("RMB").  Revenue and expense accounts of our two subsidiaries are translated into United States dollars at the average rates during the period, and balance sheet items are translated at year-end rates, except for equity accounts which are translated at historical rates.  Translation adjustments arising from the use of differing exchange rates from period to period are included as a separate component of shareholders' equity.  Gains and losses from foreign currency transactions are recognized in current operations.
	The RMB is not freely convertible into foreign currency and all foreign exchange transactions must take place through authorized institutions. No representation is made that the RMB amounts could have been, or could be, converted into USD at the rates used in translation.
Uses of estimates in the preparation of financial statements	'
	Uses of estimates in the preparation of financial statements
	The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of net revenue and expenses during each reporting period.  Actual results could differ from those estimates.
Cash	'
	Cash
	The Company maintains cash with financial institutions both in the United States and the People's Republic of China ("PRC"). The financial institutions in PRC are not insured or otherwise protected.  Should any of these institutions holding the Company's cash become insolvent, or if the Company is unable to withdraw funds for any reason, the Company could lose the cash on deposit with that institution.
Accounts Receivable	'
	Accounts Receivable
	Accounts receivables represent customer accounts receivables. The allowance for doubtful accounts is based on a combination of current sales, historical charge-offs and specific accounts identified as high risk. Uncollectible accounts receivable are charged against the allowance for doubtful accounts when all reasonable efforts to collect the amounts due have been exhausted. Such allowances, if any, would be recorded in the period the impairment is identified. The Company performs ongoing credit evaluations of its customers and establishes an allowance for doubtful accounts when amounts are not considered fully collectable. The allowance for doubtful accounts was $37,776 and $61,384 for the year ended December 31, 2013 and 2012, respectively.
Inventories	'
	Inventories
	Inventories are stated at the lower of cost, determined on the weighted average method, and net realizable value. Work in progress and finished goods are composed of direct material, direct labor and a portion of manufacturing overhead. Net realizable value is the estimated selling price in the ordinary course of business, less estimated costs to complete and dispose. The Company recorded inventory markdown allowance of $176,432 and $403,501 for the year 2013 and 2012, respectively.
Property and equipment	'
	Property and equipment
	Property and equipment are recorded at cost. Once placed in service, depreciation is provided in amounts sufficient to amortize the cost of the related assets over their useful lives using the straight line method.
	Maintenance, repairs and minor renewals are charged to expense when incurred.  Replacements and major renewals are capitalized.
Impairment of long-lived assets	'
	Impairment of long-lived assets
	Long-lived assets are reviewed for impairment when circumstances indicate the carrying value of an asset may not be recoverable.  For assets that are to be held and used, an impairment is recognized when the estimated undiscounted cash flows associated with the asset or group of assets is less than their carrying value.  If impairment exists, an adjustment is made to write the asset down to its fair value, and a loss is recorded as the difference between the carrying value and fair value.  Fair values are determined based on quoted market values, discounted cash flows or internal and external appraisals, as applicable.  Assets to be disposed of are carried at the lower of carrying value or estimated net realizable value.  At the end of 2012, the Company determined that it could no longer justify recording the book value of the equipment at its carrying value and recorded an impairment charge of $3,755,416 on the book value of the equipment.
Revenue recognition	'
	Revenue recognition
	Revenue from product sales is recognized when all of the following criteria are met: (1) persuasive evidence of an arrangement exists, (2) the price is fixed or determinable, (3) collectibility is reasonably assured, and (4) delivery has occurred. Persuasive evidence of an arrangement and fixed price criteria are satisfied through purchase orders. Collectibility criterion is satisfied through credit approvals. Delivery criterion is satisfied when the products are shipped to a customer and title and risk of loss pass to the customer in accordance with the terms of sale. The Company has no obligation to accept the return of products sold other than for replacement of damaged products. Other than quantity price discounts negotiated with customers prior to billing and delivery (which are reflected as a reduction in sales), the Company does not offer any sales incentives or other rebate arrangements to customers.
Research and development costs	'
	Research and development costs
	Research and development costs are charged to expenses as incurred. The research and development costs were zero for both the fiscal years of 2013 and 2012.
Income Taxes	'
	Income Taxes
	The Company uses the asset and liability method of accounting for income taxes in accordance with ASC Topic 740, "Income Taxes." Under this method, income tax expense is recognized for the amount of: (i) taxes payable or refundable for the current year and (ii) deferred tax consequences of temporary differences resulting from matters that have been recognized in an entity's financial statements or tax returns. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the results of operations in the period that includes the enactment date. A valuation allowance is provided to reduce the deferred tax assets reported if based on the weight of the available positive and negative evidence, it is more likely than not some portion or all of the deferred tax assets will not be realized.
	ASC Topic 740.10.30 clarifies the accounting for uncertainty in income taxes recognized in an enterprise's financial statements and prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. ASC Topic 740.10.40 provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, disclosure, and transition. We have no material uncertain tax positions for any of the reporting periods presented.
Income (loss) per common share	'
	Income (loss) per common share
	Basic income (loss) per common share amounts is calculated by dividing net income (loss) by the weighted-average number of shares of common stock outstanding during the period. Diluted income (loss) per common share are calculated using weighted-average shares outstanding, adjusted for the dilutive effect of shares issuable upon the assumed exercise of common stock equivalents. As of December 31, 2013 and 2012 there were no common stock equivalents outstanding.
Comprehensive income (loss)	'
	Comprehensive income (loss)
	Comprehensive income (loss) is defined to include all changes in equity except those resulting from investments by shareholders and distributions to shareholders. Among other disclosures, all items that are required to be recognized under current accounting standards as components of comprehensive income (loss) are required to be reported in a financial statement that is presented with the same prominence as other financial statements. Comprehensive income includes net income (loss) and the foreign currency translation adjustment, net of tax.
Fair value of financial instruments	'
	Fair value of financial instruments
	ASC Topic 820, Fair Value Measurement and Disclosures, defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This topic also establishes a fair value hierarchy which requires classification based on observable and unobservable inputs when measuring fair value. There are three levels of inputs that may be used to measure fair value:
	Level 1 - Quoted prices in active markets for identical assets or liabilities.
	Level 2 - Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3 - Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	The carrying values of cash and cash equivalents, trade receivables and payables, and accrued liabilities approximate their fair values due to their short maturities.
	There were no assets and liabilities measured at fair value on a nonrecurring basis as of December 31, 2013 and 2012.
Recent accounting pronouncements	'
	Recent accounting pronouncements
	In March 2013, the FASB issued Accounting Standards Update No. 2013-05, Foreign Currency Matters, (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity (ASU 2013-05), to resolve a diversity in accounting for the cumulative translation adjustment of foreign currency upon derecognition of a foreign subsidiary or group of assets. ASU 2013-05 requires the parent to apply the guidance in Subtopic 830-30 to release any related cumulative translation adjustment into net income when a reporting entity (parent) ceases to have a controlling financial interest in a subsidiary or group of assets within a foreign entity. Accordingly, the cumulative translation adjustment should be released into net income only if the sale or transfer results in the complete or substantially complete liquidation of the foreign entity in which the subsidiary or group of assets had resided. Further, ASU 2013-05 clarified that the parent should apply the guidance in subtopic 810-10 if there is a sale of an investment in a foreign entity, including both (1) events that result in the loss of a controlling financial interest in a foreign entity and (2) events that result in an acquirer obtaining control of an acquiree in which it held an equity interest immediately before the acquisition date. Accordingly, the cumulative translation adjustment should be released into net income upon the occurrence of those events. ASU 2013-05 is effective prospectively for the Company in its first quarter of fiscal 2014, with early adoption permitted. The Company does not expect ASU 2013-05 to have a significant impact on its consolidated results of operations and financial condition.
	In July 2013, the FASB issued Accounting Standards Update No. 2013-11, Income Taxes (Topic 740)(ASU 2013-11). The amendments in this update provide guidance on the financial statement presentation of an unrecognized tax benefit when a net operating loss carryforward, similar tax loss, or tax credit carryforward exists. These amendments provide that an unrecognized tax benefit, or a portion thereof, should be presented in the financial statements as a reduction of a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except to the extent that a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date to settle any additional income taxes that would result from disallowance of a tax position, or the tax law does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, then the unrecognized tax benefit should be presented as a liability. The amendments in this update are effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted. The Company does not expect ASU 2013-11 to have a significant impact on its consolidated results of operations and financial condition.
	Other accounting standards that have been issued or proposed by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on the Company's consolidated financial statements upon adoption.

INVENTORIES_Tables

INVENTORIES (Tables)	12 Months Ended
	Dec. 31, 2013
INVENTORIES [Abstract]	'
Schedule of Inventories, Net	'
	As of December 31, 2013 and 2012, inventories, net, consist of:
		31-Dec-13		31-Dec-12
	Raw materials	$	83,916	$	273,737
	Finished goods		589,405		813,508
	Work in process		65,414		67,117
	Supply materials		25,532		43,734
	Inventories - net	$	764,267	$	1,198,096

PREPAID_EXPENSES_AND_OTHER_CUR1

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]	'
Schedule of Prepaid Expenses and Other Current Assets	'
	As of December 31, 2013 and 2012, prepaid expenses and other current assets consist of:
		December 31,
		2013		2012
	Input Value Added Tax	$	1,095,385	$	1,063,826
	Other prepaid expenses		56,449		61,756
	Total	$	1,151,834	$	1,125,582

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2013
PROPERTY, PLANT AND EQUIPMENT [Abstract]	'
Schedule of Property, Plant and Equipment	'
	As of December 31, 2013 and 2012, property, plant and equipment, net, consist of:
		31-Dec-13			31-Dec-12			Life
	Building	$	2,666,884		$	2,570,809		20 - 30 years
	Production equipment		572,460			556,249		10 years
	Office equipment		127,660			124,079		3 years
	Automobile		141,096			137,102		3 - 5 years
	Total		3,508,100			3,388,239
	Less accumulated depreciation		(593,311	)		(384,950	)
	Property, plant and equipment - net	$	2,914,789		$	3,003,289

ACCRUED_EXPENSES_AND_OTHER_CUR1

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES [Abstract]	'
Schedule of Accrued Expenses and Other Current Liabilities	'
	As of December 31, 2013 and 2012, accrued expenses and other current liabilities consist of:
		December, 31
		2013		2012
	Other payables	$	191,836	$	238,652
	Accrued payroll and other accrued expenses		92,043		164,186
	Total	$	283,879	$	402,838

DUE_TO_RELATED_PARTIES_Tables

DUE TO RELATED PARTIES (Tables)	12 Months Ended
	Dec. 31, 2013
DUE TO RELATED PARTIES [Abstract]	'
Schedule of Due to Related Parties	'
	Due to related parties consists of:
					December 31,
	Related parties	Maturity date	Interest rate		2013		2012
	Mr. Wensheng Chen, Chief Executive Officer, Chairman of Board	31-Dec-16		3.50%	$	3,201,752	$	3,204,603
	Ms. Ling Chen, President	December 31, 2016		3.50%		1,167,964		1,134,893
	Zhuhai Yuemao Laser Facility Engineering Co., Ltd.  ("Yuemao Laser")	31-Dec-16		3.50%		481,242		475,284
	Yuemao Science & Technology Group ("Yuemao Technology")	31-Dec-16		3.50%		9,638,498		9,262,609
	Total					14,489,456		14,077,389

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Abstract]	'
Schedule of Effective Tax Rate	'
	The comparison of income tax expense at the U.S. statutory rate of 35% in 2013 and 2012, to the Company's effective tax rate is as follows:
		Year ended December 31,
		2013			2012
	U.S. Statutory rate	$	(451,054	)	$	(1,982,229	)
	Tax rate difference between China and U.S.		121,915			563,327
	Change in Valuation Allowance		329,139			1,418,902
	Effective tax rate	$	-		$	-

SUMMERY_OF_SIGNIFICANT_ACCOUNT

SUMMERY OF SIGNIFICANT ACCOUNTING POLICIES (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Abstract]	'	'
Allowance for doubtful accounts	$37,776	$61,384
Inventory allowance	176,432	403,501
Impairment loss	'	3,755,416
Research and development costs	'	'

GOING_CONCERN_Details

GOING CONCERN (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
GOING CONCERN [Abstract]	'	'	'
Stockholders' deficiency	$10,663,106	$9,191,918	$3,498,282
Accumulated deficit	$11,175,906	$9,887,181	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
INVENTORIES [Abstract]	'	'
Raw materials	$83,916	$273,737
Finished goods	589,405	813,508
Work in process	65,414	67,117
Supply materials	25,532	43,734
Inventories - net	$764,267	$1,198,096

PREPAID_EXPENSES_AND_OTHER_CUR2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
PREPAID EXPENSES AND OTHER CURRENT ASSETS [Abstract]	'	'
Input Value Added Tax	$1,095,385	$1,063,826
Other prepaid expenses	56,449	61,756
Total	$1,151,834	$1,125,582

LANDUSE_RIGHT_Details

LAND-USE RIGHT (Details)	1 Months Ended
	Dec. 01, 2008	Dec. 01, 2008	Dec. 31, 2013	Dec. 31, 2012
	USD ($)	CNY	USD ($)	USD ($)
	sqm	sqm
LAND-USE RIGHT [Abstract]	'	'	'	'
Area of land use right	71,345.70	71,345.70	'	'
Duration of land use right	'50 years	'50 years	'	'
Land use right cost	$422,843	2,886,300	'	'
Amortization method	'Straight line	'Straight line	'	'
Amortization period	'50 years	'50 years	'	'
Land use right, net	'	'	$424,561	$421,420

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY, PLANT AND EQUIPMENT (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]	'	'
Total	$3,508,100	$3,388,239
Less accumulated depreciation	-593,311	-384,950
Property, plant and equipment - net	2,914,789	3,003,289
Building [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total	2,666,884	2,570,809
Building [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Life	'20 years	'
Building [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Life	'30 years	'
Production Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total	572,460	556,249
Life	'10 years	'
Office Equipment [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total	127,660	124,079
Life	'3 years	'
Automobile [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Total	$141,096	$137,102
Automobile [Member] | Minimum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Life	'3 years	'
Automobile [Member] | Maximum [Member]	'	'
Property, Plant and Equipment [Line Items]	'	'
Life	'5 years	'

ACCRUED_EXPENSES_AND_OTHER_CUR2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES [Abstract]	'	'
Other payables	$191,836	$238,652
Accrued payroll and other accrued expenses	92,043	164,186
Total	$283,879	$402,838

DUE_TO_RELATED_PARTIES_Schedul

DUE TO RELATED PARTIES (Schedule of Due to Related Parties) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Total	$14,489,456	$14,077,389
Mr. Wensheng Chen [Member]	'	'
Related Party Transaction [Line Items]	'	'
Maturity date	31-Dec-16	'
Interest rate	3.50%	'
Total	3,201,752	3,204,603
Ms. Ling Chen [Member]	'	'
Related Party Transaction [Line Items]	'	'
Maturity date	31-Dec-16	'
Interest rate	3.50%	'
Total	1,167,964	1,134,893
Yuemao Laser [Member]	'	'
Related Party Transaction [Line Items]	'	'
Maturity date	31-Dec-16	'
Interest rate	3.50%	'
Total	481,242	475,284
Yuemao Technology [Member]	'	'
Related Party Transaction [Line Items]	'	'
Maturity date	31-Dec-16	'
Interest rate	3.50%	'
Total	$9,638,498	$9,262,609

DUE_TO_RELATED_PARTIES_Narrati

DUE TO RELATED PARTIES (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Related Party Transaction [Line Items]	'	'
Due to Related Parties	$14,489,456	$14,077,389
Mr. Wensheng Chen [Member]	'	'
Related Party Transaction [Line Items]	'	'
Due to Related Parties	3,201,752	3,204,603
Interest rate	3.50%	'
Accrued interest	117,773	116,775
Ms. Ling Chen [Member]	'	'
Related Party Transaction [Line Items]	'	'
Due to Related Parties	1,167,964	1,134,893
Interest rate	3.50%	'
Accrued interest	40,253	29,440
Yuemao Technology [Member]	'	'
Related Party Transaction [Line Items]	'	'
Due to Related Parties	9,638,498	9,262,609
Interest rate	3.50%	'
Accrued interest	324,342	301,197
Yuemao Laser [Member]	'	'
Related Party Transaction [Line Items]	'	'
Due to Related Parties	481,242	475,284
Interest rate	3.50%	'
Accrued interest	$16,727	$16,499

MAJOR_CUSTOMERS_Details

MAJOR CUSTOMERS (Details)	12 Months Ended
	Dec. 31, 2013
Customer 1 [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	47.60%
Customer 2 [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	20.40%
Customer 3 [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	17.90%
Customer 4 [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	10.50%
Sales [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	10.00%
Sales [Member] | Customer 1 [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	51.60%
Sales [Member] | Customer 2 [Member]	'
Concentration Risk [Line Items]	'
Concentration risk percentage	24.50%

INCOME_TAXES_Reconciliation_of

INCOME TAXES (Reconciliation of Income Tax) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
INCOME TAXES [Abstract]	'	'
U.S. Statutory rate	($451,054)	($1,982,229)
Tax rate difference between China and U.S.	121,915	563,327
Change in Valuation Allowance	329,139	1,418,902
Effective tax rate	'	'

INCOME_TAXES_Narrative_Details

INCOME TAXES (Narrative) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Loss Carryforwards [Line Items]	'	'
Deferred tax asset valuation allowance percentage	100.00%	'
Minimum [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Operating loss carryforwards, expiration date	31-Dec-14	'
Maximum [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Operating loss carryforwards, expiration date	31-Dec-30	'
China [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Statutory income tax rate	25.00%	'
Operating loss carryforwards period	'5 years	'
Operating loss carryforwards, net	$10,500,000	'
United States [Member]	'	'
Operating Loss Carryforwards [Line Items]	'	'
Statutory income tax rate	35.00%	35.00%
Operating loss carryforwards period	'20 years	'
Operating loss carryforwards, net	$600,000	'
Operating loss carryforwards, expiration date	31-Dec-30	'

Schedule_I_BALANCE_SHEETS_Deta

Schedule I - BALANCE SHEETS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
ASSETS	'	'	'
Cash	$12,250	$160,927	$44,474
Total Assets	5,587,490	6,372,883	'
Liabilities and Stockholders' Deficiency	'	'	'
Due to Stockholders and related parties	14,489,456	14,077,389	'
Total Liabilities	16,250,596	15,564,801	'
Stockholders' Deficiency	-10,663,106	-9,191,918	-3,498,282
Total Liabilities and Stockholders' Deficiency	5,587,490	6,372,883	'
Parent Company	'	'	'
ASSETS	'	'	'
Cash	1,234	1,234	1,234
Total Assets	1,234	1,234	'
Liabilities and Stockholders' Deficiency	'	'	'
Investment in and advances to Subsidiaries	10,455,356	9,004,337	'
Accrued expenses and other payable	61,298	41,129	'
Due to Stockholders and related parties	147,686	147,686	'
Total Liabilities	10,664,340	9,193,152	'
Stockholders' Deficiency	-10,663,106	-9,191,918	'
Total Liabilities and Stockholders' Deficiency	$1,234	$1,234	'

Schedule_I_STATEMENTS_OF_OPERA

Schedule I - STATEMENTS OF OPERATIONS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cost and Expenses	'	'
Total cost and expenses	$463,061	$4,487,771
Net loss	-1,288,725	-5,663,510
Parent Company	'	'
Loss from investment in subsidiaries	-1,219,153	-5,559,228
Cost and Expenses	'	'
Selling, general and administrative expenses	69,572	104,282
Total cost and expenses	69,572	104,282
Net loss	($1,288,725)	($5,663,510)

Schedule_I_STATEMENTS_OF_CASH_

Schedule I - STATEMENTS OF CASH FLOWS (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
OPERATING ACTIVITES	'	'
Net loss	($1,288,725)	($5,663,510)
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Accrued expenses and other payables	372,832	295,641
FINANCING ACTIVITIES	'	'
EFFECT OF EXCHANGE RATE CHANGES ON CASH	-9,347	7,689
DECREASE IN CASH	-148,677	116,453
CASH - BEGINNING OF YEAR	160,927	44,474
CASH - END OF YEAR	12,250	160,927
Parent Company	'	'
OPERATING ACTIVITES	'	'
Net loss	-1,288,725	-5,663,510
Adjustments to reconcile net loss to net cash used in operating activities:	'	'
Loss from investment in subsidiaries	1,219,153	5,559,228
Accrued expenses and other payables	20,169	-7,820
NET CASH USED IN OPERATING ACTIVITIES	-49,403	-112,102
INVESTING ACTIVITIES	'	'
(Investment in) repayment from subsidiaries	49,403	112,102
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	49,403	112,102
FINANCING ACTIVITIES	'	'
Loan from stockholders and related parties	'	'
NET CASH FROM FINANCING ACTIVITIES	'	'
EFFECT OF EXCHANGE RATE CHANGES ON CASH	'	'
DECREASE IN CASH	'	'
CASH - BEGINNING OF YEAR	1,234	1,234
CASH - END OF YEAR	$1,234	$1,234